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2014 (8) TMI 291 - HC - Central ExciseOrder of settlement commission - appellant contested the demand u/s 11D as per parallel invoices issued for obtaining finance - commission remanded back the matter - Held that:- Considering the provisions of law, more particularly section 32E and 32F of the Act, the Settlement Commission is justified in not accepting the suggestion made by the learned advocate appearing on behalf of the petitioner that the case may be settled only in respect of first two issues where duty demand has been accepted by the petitioner and the third issue relating to section 11D may be referred to the adjudicating for deciding as per law. However, the learned Settlement Commission has erred in rejecting the application by observing that the demand of duty amounting to ₹ 35,13,847/- under section 11D of the Act has not been accepted by the petitioner. Settlement Commission has materially erred in not exercising the jurisdiction and passing order under section 32F(5) of the Act with respect to demand of duty amounting to ₹ 35,13,847/- under section 11D of the Act, which was disputed by the petitioner. - matter remanded back to commission - Decided in favour of assessee.
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